106 STAT, 1952 PUBLIC LAW 102-397—OCT. 6, 1992 (2) The hourly rate of basic pay of an officer or member shall, for purposes of this title, be determined by dividing 2,080 into the annual rate of basic pay last payable to such officer or member before separating. (d) TREATMENT AS PAY.— ^A lump-sum payment under this title shall be considered to be pay for taxation purposes only. (e) CLARIFICATION.— For purposes of this title, the terms "officer" and "member" may not be construed to include any civilian employee. Approved October 6, 1992. LEGISLATIVE HISTORY—S. 1766 (H.R. 5269): HOUSE REPORTS: No. 102-648 accompanying H.R. 5269 (Coram, on House Administration). CONGRESSIONAL RECORD: Vol. 137 (1991): Sept. 26, considered and passed Senate. Vol. 138 (1992): July 7, H.R. 5269 considered and passed House; S. 1766, amended, passed in lieu. July 21, Senate concurred in House amendments with an amendment. Sept. 17, Senate receded and concurred in House amendments with amendments. Sept. 22, House concurred in Senate amendments.
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